问题已解决
我這里有一個單位的賬 從今年1月份開始就沒有做工資的分錄 我這個月給補上 那我這個月應(yīng)該怎么把以前每個月的分錄計提上呢?
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同學,你好
按照正常分錄做,備注:補做1-11月的工資
2021 12/23 10:26
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2021 12/23 10:44
那老師 如果我補去年的工資呢?
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2021 12/23 10:45
同學,你好
要用到以前年度損益結(jié)轉(zhuǎn)
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2021 12/23 10:45
分錄怎么做呀?
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2021 12/23 10:47
? ? ? 當公司去年沒有計提工資時:
借:以前年度損益調(diào)整
? ? ? ? 貸:應(yīng)付職工薪酬—應(yīng)付職工工資
支付員工工資薪金時:
借:應(yīng)付職工薪酬—應(yīng)付職工工資
? ? ? ?貸:銀行存款
結(jié)轉(zhuǎn)以前年度損益調(diào)整時:
借:利潤分配——未分配利潤
? ? ? ?貸:以前年度損益調(diào)整
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2021 12/23 10:55
老師,我最后是需要做一筆結(jié)轉(zhuǎn)以前年度損益調(diào)整的分錄嗎
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2021 12/23 10:56
同學,你好
嗯嗯,是的
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2021 12/23 11:29
因為我計提工資是根據(jù)個稅那個系統(tǒng)上邊的數(shù)據(jù)寫的
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2021 12/23 11:31
但是報個稅那個數(shù)據(jù)每個月都沒改動 實際上單位每個月會有人數(shù)及工資額變動,我按那個上邊計提了工資 最后會有影響嗎?
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2021 12/23 11:33
同學,你好
沒有影響的
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